Step #1
First commence the tutorial by making an oval, a rectangle, four lines inside the top oval & a circle.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Make outline for lower face & hairs.
Step #4
Draw sleeves.
Step #5
Make frock.
Step #6
Draw eyes, nose, neck & lips.
Step #7
Make tie and collar shapes as shown.
Step #8
Make hairs.
Step #9
Make legs & feet.
Step #10
Draw retinas, buttons, panty, flowers over panty & shoes.
Step #11
Finally, make necessary improvements to finish.